Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time allocation and supplementary interviews with managing nurses on the wards have been conducted.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

Abstract The aim of this study is to find out how teachers view the importance of reading in the teaching of foreign languages. In relation to this, we wish to gain understanding of what teachers want to achieve with reading, how they choose texts and what difficulties they encounter in getting their students to read. Six teachers from three different upper secondary schools in southern Sweden were interviewed for the study. We also examined the text-materials that they were using for their instruction. The findings show that students read mostly adapted texts from textbooks and, to a limited extent, authentic materials.

Syfte: Syftet med denna uppsats är att öka förståelsen för företags internationella etableringsstrategier och titta på vilka möjligheter och hinder som finns i etableringsprocessen.Metod: Uppsatsens forskningsstrategi har varit att göra en fallstudie på Kina och en surveyundersökning på svenska företag som idag är representerade på den kinesiska marknaden. Vidare kombinerar studien de två vetenskapliga angreppssätten kvalitativ och kvantitativ ansats. Både primärdata i form av surveyundersökningen och ett seminarium och sekundär data i form av olika litteratur såsom böcker, vetenskapliga artiklar och internet har använts för att knyta samman våra resultat.Resultat: Uppsatsen resulterar i att de största möjligheterna som finns för svenska företag på den kinesiska marknaden är att öka sinlönsamhet och sänka sina produktionskostnader. De största hindren är lagar och förordningar, kulturella skillnader, tullavgifter, skatter och piratkopiering..

Epiteloidcellig granulomatos (ECG) är en patologanatomisk diagnos (PAD) av en inflammationstyp som kan ses i orala vävnadsbiopsier. Inflammationsbilden visar infiltrat av inflammationsceller och epiteloidcelliga granulom med eller utan jätteceller, därtill kan ödematös vävnad och fibros presenteras. Makroskopiskt ses en symtombild med t ex läpp- och ansiktssvullnad, munvinkelragader och gingivala hyperplasier. Klinisk ställs exklusionsdiagnosen orofacial granulomatos (OFG). Etiologin är multifaktoriell och kan ses vid exempelvis Crohns sjukdom (CS) och sarkoidos.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Uppsatsen syftar att analysera WTO:s tvistlösningsmekanism utifrån FSC/ETI-tvisten mellan EU och USA. Den avser vidare att redogöra för eventuella politiska och ekonomiska konsekvenser av handelsdispyten. FSC/ETI-tvisten har pågått sedan 70-talet och handlar om förbjudna exportsubventioner i den amerikanska skattelagstiftningen. Mot bakrund av tillämpningen av exportsubventioner redogör analysen innebörden av Subventionsavtalet samt problematiken mellan medlemsländernas WTO-åtaganden och deras nationella suveränitet. Resultatet av analysen är att FSC/ETI-tvisten har skapat politiska spänningar mellan EU och USA och den har påverkat förhandlingsbalansen i övriga handelsfrågor mellan parterna som förts fram till WTO:s tvistlösningsorgan.

Many questions are still left unanswered regarding the period c. 450-700 AD, when hordes of Anglo-Saxon migrants landed on the British Isles and by doing so made the starting point in the foundation of England. Who were these Germanic tribes? The theories of how the migration proceeded are today many. The two major theories today concerns whether it was a question of a mass migration or a gradual migration proceeded by smaller groups of military elite.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

The reporting of the media will never be an exact copy of reality. Through medias way of presenting, or framing, the world that surround us all they must also affect our interpretation of it. The role of the journalist includes both chosing and excluding in the way they describe things. Studies have been made by the wellknown mediaresearcher, Kent Asp, that show how media reported in more negative wordings about Mona Sahlin, than her opponent Fredrik Reinfeldt in the period building up to the swedish elections 2010. The purpose of our study has been to compare how these politicians were being described, or framed, in the media, in regards to their gender.Our study has shown that Mona Sahlin more often than Fredrik Reinfeldt was described as being less knowledgeable, and were mentioned in the context of scandals or conflicts.

ECG-Screening for young elite athletesAbstractBackgroundSudden cardiac death (SCD) during physical activity is a frightening and emotional tragedy that draws huge media attentions when it occurs. Fortunately it is a relatively uncommon occurrence but happens nonetheless to young athletes who often seems to be in perfect health. SCD is used as a term for sudden unexpected complications on the cardiovascular system that leads to a deadly outcome normally within the first hour of onset of symptoms and the cause is some sort of underlying cardiovascular disease that gets triggered by physical activity.Normally athletes gets divided into two groups dependent on age, over and under 35 years, and this studies focus is on the younger group since it is often during this period athletes are at the elite level. It is also in this category the most unexpected sudden deaths occur that is not due to coronary atherosclerosis, which is the dominant cause of death, and drastically increases, for people over 35 years old.AimThe aim of this study was to scientific and unbiased analyze peer-reviewed clinical articles todescribe the pros, cons and cost to implement an ECG-screening as a standard before physicalactivities for specifically defined elite athletes.MethodA systematic review was performed and after all data collection 21 articles was chosen to beused as a base for both background and analyze. At the end 10 articles was fulfilling the criteria to be used at the analyze and later the results.ResultsThe implementation of ECG-screening has reduced SCD in Italy by 89 % between the years 1979-2004.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.